[Assignment Tracking][12/*] Account for assignment tracking in mem2reg

The Assignment Tracking debug-info feature is outlined in this RFC:

https://discourse.llvm.org/t/
rfc-assignment-tracking-a-better-way-of-specifying-variable-locations-in-ir

The changes for assignment tracking in mem2reg don't require much of a
deviation from existing behaviour. dbg.assign intrinsics linked to an alloca
are treated much in the same way as dbg.declare users of an alloca, except that
we don't insert dbg.value intrinsics to describe assignments when there is
already a dbg.assign intrinsic present, e.g. one linked to a store that is
going to be removed.

Reviewed By: jmorse

Differential Revision: https://reviews.llvm.org/D133295